Title
Das Recht der Steuerfahndung gemss 208, 404 AO: Eine Untersuchung der geschichtlichen Entwicklung, der Aufgaben und Befugnisse, ,Used
Delivery time: 8-12 business days (International)
Product DescriptionGegenstand der Untersuchung sind die aus der Doppelfunktion der Steuerfahndung ( 208,404 AO), ihrer Ermittlungskompetenz im Besteuerungsverfahren einerseits und im steuerlichen Straf und Bussgeldverfahren andererseits resultierenden Rechtsprobleme. Zur Darstellung und Klrung dieser Probleme werden die historischen Grundlagen und Entwicklungslinien des Rechts der Steuerfahndung nachgezeichnet. Die heutige Rechtslage wird durch Auslegung und verfassungsrechtliche Kontrolle der 208, 404 AO errtert. Kernpunkt der Untersuchung ist die einfachgesetzlich und verfassungsrechtlich orientierte Konkretisierung des 208 AO. Ein besonderes Augenmerk gilt der Verschmelzung von strafprozessualen und fiskalischen Ermittlungskompetenzen zu doppelfunktional beweiserheblichen Steuerfahndungsmassnahmen. Fr diese Problematik zeigt die Untersuchung Lsungsvorschlge zur ermessensgerechten Befugnishandhabung sowie zur Rechtswegfrage auf. Stellung genommen wird berdies zu organisationsrechtlichen Fragen und zur rtlichen Zustndigkeit der Steuerfahndungsstellen.ReviewInsgesamt bringt das Buch durch die Sorgfalt seines Ansatzes und seines Vorgehens die wissenschaftliche Auseinandersetzung zum 208 AO ein gutes Stck weiter... Fr jede weitere Behandlung des Themas legt es sichere Grundlagen. (Walter Schick, Steuerliche Vierteljahresschrift) Insgesamt stellt das Buch eine wissenschaftliche Bereicherung der Steuerfahndungsliteratur dar, dessen Lektre jeden Steuerstrafrechtler interessieren sollte. (Joachim Klos, Steuer und Studium)
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⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.